| Announcement of the China Securities Regulatory Commission | | 中国证券监督管理委员会公告 |
| (No. 28 [2014]) | | （[2014]28号） |
| The Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 28—Prospectus of A Company Listed on the ChiNext (2014 Revision) are hereby issued and shall come into force on the date of issuance. | | 现公布《公开发行证券的公司信息披露内容与格式准则第28号--创业板公司招股说明书（2014年修订）》，自公布之日起施行。 |
| China Securities Regulatory Commission | | 中国证监会 |
| June 11, 2014 | | 2014年6月11日 |
| Standards for the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No. 28—Prospectus of A Company Listed on the ChiNext | | 公开发行证券的公司信息披露内容与格式准则第28号--创业板公司招股说明书 |
| (2014 Revision) | | （2014年修订） |
| Table of Contents | | 目录 |
| Chapter I General Provisions | | 第一章 总 则 |
| Chapter II Prospectus | | 第二章 招股说明书 |
| Section 1 Cover, Spine, Title Page, Table of Contents, and Interpretations | | 第一节 封面、书脊、扉页、目录、释义 |
| Section 2 Summary | | 第二节 概 览 |
| Section 3 Profile of the Offering | | 第三节 本次发行概况 |
| Section 4 Risk Factors | | 第四节 风险因素 |
| Section 5 Basic Information on the Issuer | | 第五节 发行人基本情况 |
| Section 6 Business and Technology | | 第六节 业务和技术 |
| Section 7 Horizontal Competition and Affiliated Transactions | | 第七节 同业竞争与关联交易 |
| Section 8 Directors, Supervisors, Senior Executives and Corporate Governance | | 第八节 董事、监事、高级管理人员与公司治理 |
| Section 9 Financial Accounting Information and Management Analysis | | 第九节 财务会计信息与管理层分析 |
| Section 10 Use of the Funds Raised | | 第十节 募集资金运用 |
| Section 11 Other Important Matters | | 第十一节 其他重要事项 |
| Section 12 Relevant Statements | | 第十二节 有关声明 |
| Section 13 Annexes | | 第十三节 附 件 |
| Chapter III Supplementary Provisions | | 第三章 附 则 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 To regulate the disclosure of information on initial public offerings (“IPO”), and protect investors' legitimate rights and interests, these Standards are formulated in accordance with the provisions of the Company Law, the Securities Law and the Measures for the Administration of Initial Public Offerings and Listings on the ChiNext (Order No. 99, CSRC). | | 第一条 为规范首次公开发行股票的信息披露行为，保护投资者合法权益，根据《公司法》、《证券法》和《首次公开发行股票并在创业板上市管理办法》（证监会令第99号）的规定，制定本准则。 |
| Article 2 The company that applies for its IPO and listing on the ChiNext within the territory of the People's Republic of China (hereinafter referred to as the “issuer”) shall prepare in accordance with these Standards a prospectus, a legal document required when applying to the China Securities Regulatory Commission (hereinafter referred to as the “CSRC”) for IPO, and disclose the prospectus in accordance with the provisions of these Standards. | | 第二条 申请在中华人民共和国境内首次公开发行股票并在创业板上市的公司（以下简称发行人）应按本准则编制招股说明书，作为向中国证券监督管理委员会（以下简称中国证监会）申请首次公开发行股票的必备法律文件，并按本准则的规定进行披露。 |
| Article 3 The provisions of these Standards are the minimum requirements for the information disclosure in a prospectus. The issuer shall disclose all the information that has a significant impact on the investment decisions-making of investors, no matter whether or not the requirement is clearly specified herein. | | 第三条 本准则的规定是对招股说明书信息披露的最低要求。不论本准则是否有明确规定，凡对投资者投资决策有重大影响的信息，均应披露。 |
| Article 4 In the event that certain specific requirements of these Standards are indeed inapplicable to the issuer, the issuer may, according to actual circumstances, make appropriate adjustments without affecting the completeness of the disclosed contents, but shall make a written explanation in declaration. | | 第四条 本准则某些具体要求对发行人确实不适用的，发行人可根据实际情况，在不影响披露内容完整性的前提下作适当调整，但应在申报时作书面说明。 |
| Article 5 Where the issuer has sufficient evidence proving that certain information these Standards require to disclose involves any state secret or commercial secret or the disclosure may otherwise cause it to violate the relevant confidentiality laws and regulations of the state or severely damage the interests of the company, the issuer may apply to the CSRC for exempting itself from disclosure in accordance with these Standards. | | 第五条 发行人有充分依据证明本准则要求披露的某些信息涉及国家秘密、商业秘密及其他因披露可能导致其违反国家有关保密法律法规规定或严重损害公司利益的，发行人可向中国证监会申请豁免按本准则披露。 |
| Article 6 The issuer is the primary person responsible for information disclosure, which shall disclose information in a true, accurate, complete, and timely manner. | | 第六条 发行人是信息披露的第一责任人，发行人的信息披露应真实、准确、完整、及时。 |
| Where any matter that should be disclosed occurs after the issuer's submission of application materials until the completion of stock issuance, the issuer shall submit a written explanation to the CSRC, and amend the prospectus or make the supplementary disclosure thereof in a timely manner in accordance with the relevant provisions. | | 发行人报送申请文件后至股票发行结束前，发生应予披露事项的，应向中国证监会书面说明情况，并按照有关规定及时修改招股说明书或者进行补充披露。 |
| Article 7 The financial and accounting data disclosed by the issuer in a prospectus shall have sufficient bases, and the financial statement and the profit forecast report (if available) of the issuer cited shall be audited or reviewed by the accounting firm qualified for the relevant securities or futures business. | | 第七条 发行人在招股说明书中披露的财务会计资料应有充分的依据，所引用的发行人的财务报表、盈利预测报告（如有）应由具有证券期货相关业务资格的会计师事务所审计或审核。 |
| Article 8 The issuer shall disclose in a prospectus the forward-looking information and other information involving the issuer's future business operations and financial status, among others, in a cautious and reasonable manner. | | 第八条 发行人在招股说明书中披露的预测性信息及其他涉及发行人未来经营和财务状况等信息，应当谨慎、合理。 |
| Article 9 The issuer shall alert the investment risks of the ChiNext in the conspicuous position of a prospectus, and make a statement that: “The stocks issued in the offering are to be listed on the ChiNext, which has a relatively high investment risks. Companies listed on the ChiNext have such characteristics as instability in performance, high risks in business operations, and high delisting risks, and investors will face relatively large market risks. Investors shall be fully aware of the investment risks in the ChiNext and the risk factors disclosed by this Company, and make investment decisions in a prudent manner.” | | 第九条 发行人应在招股说明书显要位置提示创业板投资风险，作如下声明：“本次股票发行后拟在创业板市场上市，该市场具有较高的投资风险。创业板公司具有业绩不稳定、经营风险高、退市风险大等特点，投资者面临较大的市场风险。投资者应充分了解创业板市场的投资风险及本公司所披露的风险因素，审慎作出投资决定。” |
| Article 10 The issuer shall make a “major event reminder” in the first page of a prospectus according to its actual circumstances, remind investors of the important issues that need special attention, and remind investors to read carefully all contents of the section “Risk Factors” in the prospectus. | | 第十条 发行人应针对实际情况在招股说明书首页作“重大事项提示”，提醒投资者需特别关注的重要事项，并提醒投资者认真阅读招股说明书“风险因素”一章的全部内容。 |
| Article 11 Where the asset size, income or profits of a subordinate company of the issuer has a significant impact on the issuer, the issuer shall disclose the relevant information on the subordinate company by reference to the provisions of these Standards. | | 第十一条 发行人下属企业的资产规模、收入或利润对发行人有重大影响的，应参照本准则的规定披露该下属企业的相关信息。 |
| The issuer of a specific industry shall be governed by, in addition to the provisions of these Standards, the special provisions of the CSRC on information disclosure of the industry. | | 特定行业的发行人，除执行本准则的规定外，还应执行中国证监会关于该行业信息披露的特别规定。 |
| Article 12 A prospectus shall be easy for investors to read, plain and easy to understand, concise and to the point, clear in logic, readable and understandable. | | 第十二条 招股说明书应便于投资者阅读，做到浅白易懂、简明扼要、逻辑清晰，具有可读性和可理解性。 |
| (1) The prospectus shall use factual and descriptive languages, and highlight the essences of events and the focuses of disclosure, as well as the information the issuer shall primarily remind investors of; shall use simple, unadorned and straightaway common expression, and use direct, objective, concise and definite statements; shall neither use abstract, vague, lengthy and repetitive expressions, nor over-rely on interpretations; shall avoid the use of abstruse, obscure, uncommon and hard-to-understand terminologies or officialese to the largest extent; and shall avoid congratulatory, advertising, compliment or derogatory words and sentences. | | （一）招股说明书应使用事实描述性语言，突出事件实质和披露重点，对投资者需要重点提醒的信息应当突出表示；使用浅白平实、通俗易懂的日常用语，使用直接、客观、简洁、确定的语句，不应使用抽象、模糊、冗长、重复的表述，不应过度依赖释义，尽量避免使用艰深晦涩、生僻难懂的专业术语或公文用语，不得有祝贺性、广告性、恭维性或诋毁性的词句； |
| (2) The prospectus shall be disclosed through diagrams, pictures or other relatively intuitive ways to the largest extent. | | （二）招股说明书应尽量采用图表、图片或其他较为直观的方式进行披露； |
| (3) Under the premise of not affecting the integrity of the information disclosed and not causing the inconvenience in reading, the issuer may conduct appropriate technical processing of the relevant parts in a prospectus by means of mutual reference to avoid the repetition and keep concise contexts. | | （三）招股说明书在不影响信息披露的完整性和不致引起阅读不便的前提下，可采用相互引征的方法，对各相关部分的内容进行适当的技术处理，以避免重复和保持文字简洁； |
| (4) The words, expressions and matters that appear in the different sections or paragraphs as disclosed in a prospectus shall be kept consistent. | | （四）招股说明书对不同章节或段落出现的同一语词、表述、事项的披露应具有一致性。 |
| Article 13 A prospectus shall cite the relevant opinions or data in compliance with the following requirements: | | 第十三条 招股说明书引用相关意见或数据应符合下列要求： |
| (1) It shall accurately cite the professional opinions or reports of intermediary agencies related to the offering. | | （一）应准确引用与本次发行有关的中介机构的专业意见或报告； |
| (2) It shall cite third-party data or conclusions in a prudent manner. Citations, if any, shall be conducted by ensuring that there are sufficient, objective and independent bases, and data sources shall be indicated thereon. | | （二）应谨慎引用第三方数据或结论，如引用，应确保有充分、客观、独立的依据，并注明资料来源； |
| (3) The figures quoted shall be Arabic numerals and the monetary amounts shall be expressed in RMB with the unit of yuan, 1,000 yuan or 10,000 yuan, unless otherwise specified. | | （三）引用的数字应采用阿拉伯数字，货币金额除特别说明外，应指人民币金额，并以元、千元或万元为单位。 |
| Article 14 The issuer shall, in accordance with the relevant provisions, disclose in advance the (draft) prospectus on the website of the CSRC, and declare at a conspicuous place of the (draft) prospectus disclosed in advance that: “The application for the offering of this Company has yet been approved by the CSRC. This (draft) prospectus does not have the legal force for stock issue, which is used only for advance disclosure purpose. Investors shall make investment decisions based on the officially announced prospectus.” | | 第十四条 发行人应按照有关规定在中国证监会网站预先披露招股说明书（申报稿），并在预先披露的招股说明书（申报稿）的显要位置声明：“本公司的发行申请尚未得到中国证监会核准。本招股说明书（申报稿）不具有据以发行股票的法律效力，仅供预先披露之用。投资者应当以正式公告的招股说明书作为投资决定的依据。” |
| Article 15 The issuer shall disclose a prospectus and its annexes on the website designated by the CSRC, and disclose a reminder announcement in the newspaper or periodical designated by the CSRC on its IPO and listing on the ChiNext: “This Company's application for an IPO has been confirmed by the CSRC, and the prospectus and its annexes have been disclosed on the website designated by the CSRC (www.xxxx.xxx) and the website of this Company (www.xxxx.xxx), and have been made available at the domiciles of this Company, the stock exchange where it is to be listed, the sponsor, the lead underwriter and other underwriters. | | 第十五条 发行人应在中国证监会指定网站披露招股说明书及其附件，并同时在中国证监会指定报刊上披露首次公开发行股票并在创业板上市提示性公告：“本公司首次公开发行股票申请已获中国证监会核准，招股说明书及附件披露于中国证监会指定网站（www.xxxx.xxx）和公司网站（www.xxxx.xxx），并置备于本公司、拟上市的证券交易所、保荐人、主承销商和其他承销机构的住所，供公众查阅。” |
| A reminder announcement shall specify the following contents: | | 提示性公告应当载有下列内容： |
| (1) Type of stocks issued. | | （一）发行股票的类型； |
| (2) Number of shares issued, and number of shares publicly sold by shareholders (if any). | | （二）发行股数，股东公开发售股数（如有）； |
| (3) Par value per share. | | （三）每股面值； |
| (4) Issue ways and the objects to which the shares are issued. | | （四）发行方式与发行对象； |
| (5) Means of underwriting | | （五）承销方式； |
| (6) Expected date of issue. | | （六）预计发行日期； |
| (7) Contact addresses and contact telephone numbers of the issuer, the sponsor and the lead underwriter. | | （七）发行人、保荐人、主承销商的联系地址及联系电话。 |
| Article 16 The issuer shall, within ten days after the disclosure of a prospectus, submit the full text of the officially-printed prospectus in quintuplicate respectively to the CSRC and the CSRC office at the place where the issuer is located. | | 第十六条 发行人应在招股说明书披露后十日内，将正式印刷的招股说明书全文文本一式五份，分别报送中国证监会及其在发行人注册地的派出机构。 |
| Chapter II Prospectus | | 第二章 招股说明书 |
| Section 1 Cover, Spine, Title Page, Table of Contents, and Interpretations | | 第一节 封面、书脊、扉页、目录、释义 |
| Article 17 The cover of the text of a prospectus shall contain the words “Prospectus of ××× Company' Initial Public Offerings and Listing on the ChiNext,” and specify the names and domiciles of the issuer, the sponsor and the lead underwriter; and, at the same time, explicitly alert the investment risks of the ChiNext and make appropriate declarations in accordance with Article 9 of these Standards. | | 第十七条 招股说明书文本封面应标有“×××公司首次公开发行股票并在创业板上市招股说明书”字样，并载明发行人、保荐人、主承销商的名称和住所。同时，明确提示创业板投资风险，依照本准则第九条作出恰当的声明。 |
| Article 18 The spine of the text of the prospectus shall indicate the words “Prospectus of ××× Company' Initial Public Offerings and Listing on the ChiNext.” | | 第十八条 招股说明书文本书脊应标有“×××公司首次公开发行股票并在创业板上市招股说明书”字样。 |
| Article 19 The issuer shall make the following statements in the title page of a prospectus: | | 第十九条 发行人应在招股说明书扉页作如下声明： |
| “The issuer and all directors, supervisors and senior executives undertake that the prospectus contains no false records, misleading statements or material omissions, and shall assume joint and several legal liabilities for its veracity, accuracy, integrity and timeliness. | | “发行人及全体董事、监事、高级管理人员承诺招股说明书不存在虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性、完整性、及时性承担个别和连带的法律责任。 |
| “The issuer and all directors, supervisors and senior executives, the controlling shareholders and actual controllers of the issuer and the sponsor or securities company involved in underwriting undertake that they would compensate for the investors' losses in accordance with the law if there is any false record, misleading statement or material omission in the issuer's prospectus or any other information disclosure materials. | | “发行人及全体董事、监事、高级管理人员、发行人的控股股东、实际控制人以及保荐人、承销的证券公司承诺因发行人招股说明书及其他信息披露资料有虚假记载、误导性陈述或者重大遗漏，致使投资者在证券发行和交易中遭受损失的，将依法赔偿投资者损失。 |
| "Securities service institutions undertake that they would compensate for the investors' losses in accordance with the law if there is any false record, misleading statement or material omission in the documents they made and issued for the issuer's IPO, which cause losses to others. | | “证券服务机构承诺因其为发行人本次公开发行制作、出具的文件有虚假记载、误导性陈述或者重大遗漏，给他人造成损失的，将依法赔偿投资者损失。 |
| “The person in charge of this Company, the person in charge of accounting affairs and the principal of the accounting body guarantee the veracity and integrity of the financial and accounting data in the prospectus. | | “公司负责人和主管会计工作的负责人、会计机构负责人保证招股说明书中财务会计资料真实、完整。 |
| “Even if the CSRC makes any decision or offers any opinion on the IPO, it does not indicate that the CSRC has made a substantial judgment or provided a guarantee on the issuer's profitability and investment value or returns of investors. All statements that contravene the present statement shall be false statements. | | “中国证监会对本次发行所作的任何决定或意见，均不表明其对发行人的盈利能力、投资价值或者对投资者的收益作出实质性判断或者保证。任何与之相反的声明均属虚假不实陈述。 |
| “In accordance with the provisions of the Securities Law, the issuer shall be responsible for the changes in its business operations and income on its own after the issuance of stocks in accordance with the law; investors shall independently judge the issuer's investment value, make independent investment decisions, and assume on their own the investment risks incurred by the changes in the issuer's business operations and income after the issuance of stocks in accordance with the law or changes of stock prices. | | “根据《证券法》的规定，股票依法发行后，发行人经营与收益的变化，由发行人自行负责；投资者自主判断发行人的投资价值，自主作出投资决策，自行承担股票依法发行后因发行人经营与收益变化或者股票价格变动引致的投资风险。” |
| Article 20 The title page of a prospectus shall specify the following contents: | | 第二十条 招股说明书扉页应列表载明下列内容： |
| (1) Type of stocks issued. | | （一）发行股票类型； |
| (2) Number of shares issued, and number of shares publicly sold by shareholders (if any). | | （二）发行股数，股东公开发售股数（如有）； |
| (3) Par value per share. | | （三）每股面值； |
| (4) Issue price per share | | （四）每股发行价格； |
| (5) Expected date of issue. | | （五）预计发行日期； |
| (6) The stock exchange where the issuer is to be listed | | （六）拟上市的证券交易所； |
| (7) Total share capital after the IPO. A company that issue overseas-listed foreign shares shall also disclose the number of domestic publicly traded shares and the number of overseas publicly traded shares. | | （七）发行后总股本，发行境外上市外资股的公司还应披露在境内上市流通的股份数量和在境外上市流通的股份数量； |
| (8) Sponsor and lead underwriter. | | （八）保荐人、主承销商； |
| (9) Date when the prospectus is signed. | | （九）招股说明书签署日期。 |
| In the event of the public sale of shares by the issuer's shareholders, the number of new shares the issuer plans to issue and the number of shares the relevant shareholders plan to publicly sell shall also be specified, and the issuer shall remind that the funds generated from the public sale of shares by shareholders are not owned by the issuer. | | 发行人股东公开发售股份的，还应当载明发行人拟发行新股和股东拟公开发售股份的数量，并提示股东公开发售股份所得资金不归发行人所有。 |
| Article 21 The Table of Contents of a prospectus shall specify the titles and the corresponding page numbers of all chapters and sections. The contents shall be arranged in conformity with the common practices. | | 第二十一条 招股说明书的目录应标明各章、节的标题及相应的页码，内容编排也应符合通行的惯例。 |
| Article 22 The issuer shall make interpretations of the terminologies which may impede investors' comprehension or have specific meanings. The interpretations of a prospectus shall be printed on the next page of the Table of Contents of the prospectus. | | 第二十二条 发行人应对可能造成投资者理解障碍及有特定含义的术语作出释义。招股说明书的释义应在目录次页排印。 |
| Section 2 Summary | | 第二节 概 览 |
| Article 23 The issuer shall declare that: “This Summary only briefly disclose the full text of the prospectus. Investors shall read carefully the full text of the prospectus before making investment decisions.” | | 第二十三条 发行人应声明：“本概览仅对招股说明书全文作扼要提示。投资者作出投资决策前，应认真阅读招股说明书全文。” |
| Article 24 The issuer shall briefly disclose the information on the issuer and its controlling shareholders and actual controllers, and summarizes the issuer's primary business, main financial data and financial indicators and uses of raised funds. | | 第二十四条 发行人应简要披露发行人及其控股股东、实际控制人的情况，概述发行人的主营业务、主要财务数据及财务指标、募集资金用途。 |
| Section 3 Profile of the Offering | | 第三节 本次发行概况 |
| Article 25 The issuer shall disclose the basic information on the offering, which mainly includes: | | 第二十五条 发行人应披露本次发行的基本情况，主要包括： |
| (1) Stock type. | | （一）股票种类； |
| (2) Par value per share. | | （二）每股面值； |
| (3) Number of shares issued, and number of shares publicly sold by shareholders (if any), and their proportion to the total share capital after the offering. | | （三）发行股数、股东公开发售股数（如有），占发行后总股本的比例； |
| (4) Issue price per share. | | （四）每股发行价格； |
| (5) Price earning ratio indicating calculation basis and criteria. | | （五）标明计算基础和口径的市盈率； |
| (6) Expected net profits and earnings per share after the offering (if any). | | （六）预测净利润及发行后每股收益（如有）； |
| (7) Net assets per share before and after the offering. | | （七）发行前和发行后每股净资产； |
| (8) Price/book value ratio indicating calculation basis and caliber. | | （八）标明计算基础和口径的市净率； |
| (9) Issue ways and the objects to which the shares are issued | | （九）发行方式与发行对象； |
| (10) Means of underwriting. | | （十）承销方式； |
| (11) Total amounts and net amounts of the funds expected to be raised. | | （十一）预计募集资金总额和净额； |
| (12) Issue cost estimates (including underwriting fees, sponsorship fees, audit fees, assessment fees, attorney fees, and charges for public offering, among others) | | （十二）发行费用概算（包括承销费、保荐费、审计费、评估费、律师费、发行手续费等）。 |
| Where the issuer's shareholders publicly sell shares, the issuer shall also disclose the specific plans, including the number of new shares expected to be issued in the offering, the number of shares to be publicly sold by the issuer's shareholders, the principle for amortizing the issue fees, and the names of and the number of shares held by the shareholders intending to publicly sell shares, and the number of shares to be publicly sold by them, among others. | | 发行人股东公开发售股份的，还应当披露具体方案，包括本次预计发行新股数量，发行人股东公开发售股份的数量，发行费用的分摊原则，拟公开发售股份的股东名称、持股数量及拟公开发售股份数量等。 |
| Article 26 The issuer shall disclose the names, legal representatives, domiciles, telephone numbers and fax numbers of the following institutions, and the names of the relevant handling persons thereof: | | 第二十六条 发行人应披露下列机构的名称、法定代表人、住所、联系电话、传真，同时应披露有关经办人员的姓名： |
| (1) Sponsor, lead underwriter and other underwriting institutions. | | （一）保荐人、主承销商及其他承销机构； |
| (2) Law firm. | | （二）律师事务所； |
| (3) Accounting firm. | | （三）会计师事务所； |
| (4) Asset evaluation agency (if any). | | （四）资产评估机构； |
| (5) Stock registration institution. | | （五）股票登记机构； |
| (6) Beneficiary bank. | | （六）收款银行； |
| (7) Other institutions related to the offering. | | （七）其他与本次发行有关的机构。 |
| Article 27 The issuer shall disclose its direct or indirect equity relationship or any other right and interest relationship with the sponsors, undertaking institutions and securities service institutions related to the offering and their persons-in-charge, senior executives and handling persons. | | 第二十七条 发行人应披露其与本次发行有关的保荐人、承销机构、证券服务机构及其负责人、高级管理人员、经办人员之间存在的直接或间接的股权关系或其他权益关系。 |
| Article 28 The issuer shall disclose the important dates concerning the expected offering according to different issue ways: | | 第二十八条 发行人应针对不同的发行方式披露预计发行上市的重要日期，主要包括： |
| (1) The date when the issue announcement is published. | | （一）刊登发行公告日期； |
| (2) The date when price inquiry and referral commence. | | （二）开始询价推介日期； |
| (3) The date when the pricing announcement is published. | | （三）刊登定价公告日期； |
| (4) The date of subscription and the date of payment. | | （四）申购日期和缴款日期； |
| (5) The date of stock listing. | | （五）股票上市日期。 |
| Section 4 Risk Factors | | 第四节 风险因素 |
| Article 29 The issuer shall, under the principle of materiality, disclose in order all risk factors that may directly or indirectly put material adverse impacts on the issuer's operating status, financial condition, sustainable business operations and profitability and the offering. | | 第二十九条 发行人应当遵循重要性原则按顺序披露可能直接或间接对发行人经营状况、财务状况、持续经营和盈利能力以及对本次发行产生重大不利影响的所有风险因素。 |
| Article 30 The issuer shall describe the relevant risk factors according to its actual circumstances in a sufficient, accurate and specific manner, and conduct quantitative analysis. Where quantitative analysis cannot be conducted, qualitative descriptions shall be made in a pertinent manner. The issuer shall specify the actual impacts of the risk factors disclosed on it during its reporting period, and the possible specific impacts on its future. | | 第三十条 发行人应针对自身实际情况描述相关风险因素，描述应充分、准确、具体，并作定量分析，无法进行定量分析的，应有针对性地作出定性描述。发行人对所披露的风险因素应明确说明该因素对其报告期内的实际影响以及可能对将来的具体影响。 |
| The issuer shall, when disclosing risk factors, summarize the risk points of such risks according to their actual circumstances, and shall not adopt the generally applicable vague expressions. | | 发行人披露风险因素时，应当针对该风险的实际情况概括描述其风险点，不得采用普遍适用的模糊表述。 |
| Risk factors shall not include risk countermeasures, the issuer's competitive advantages and similar expressions, and a risk factor cannot be used to describe multiple risks. | | 风险因素中不得包含风险对策、发行人竞争优势及类似表述，一项风险因素不得描述多个风险。 |
| Section 5 Basic Information on the Issuer | | 第五节 发行人基本情况 |
| Article 31 The issuer shall disclose its basic information, mainly including: | | 第三十一条 发行人应披露其基本情况，主要包括： |
| (1) Its registered Chinese and English names. | | （一）注册中、英文名称； |
| (2) Registered capital. | | （二）注册资本； |
| (3) Legal representatives. | | （三）法定代表人； |
| (4) Date of formation. | | （四）成立日期； |
| (5) Domicile and postal code. | | （五）住所和邮政编码； |
| (6) Telephone and fax numbers. | | （六）电话、传真号码； |
| (7) Internet website. | | （七）互联网网址； |
| (8) E-mail. | | （八）电子信箱； |
| (9) Departments and persons in charge of information disclosure and investor relationship, and telephone numbers thereof. | | （九）负责信息披露和投资者关系的部门、负责人和电话号码。 |
| Article 32 The issuer shall briefly disclose the information on and the ways of the formation of the company. Where the issuer is a joint stock limited company entirely transformed from a limited liability company, the information on the formation of the limited liability company shall also be disclosed. | | 第三十二条 发行人应简要披露公司的设立情况、设立方式，发行人属于有限责任公司整体变更为股份有限公司的，还应披露有限责任公司的设立情况。 |
| The issuer shall briefly disclose the information on its major assets restructuring since its formation. Where the issuer acquires or merges the assets (or equities) of any other enterprise in the last year or the last period, and the total assets, business income or net profits of the acquired enterprise are or are more than 20% of those of the corresponding items of the issuer before the acquisition, it shall disclose the main data of the profit statements of the acquired enterprise one year before the acquisition. | | 发行人应简要披露设立以来的重大资产重组情况，发行人最近一年及一期内收购兼并其他企业资产（或股权）且被收购企业资产总额或营业收入或净利润超过收购前发行人相应项目20%（含）的，应披露被收购企业收购前一年利润表的主要数据。 |
| Article 33 The issuer shall comprehensively disclose, through a block diagram or in any other valid form, the principal shareholders, actual controllers, controlling shareholders, and other enterprises controlled by actual controllers that each holds more then 5% of the shares of the issuer; the issuer's branches, holding subsidiaries, and joint-stock companies; and other affiliated parties that have great influence thereon. | | 第三十三条 发行人应采用方框图或其他有效形式，全面披露持有发行人5%以上股份的主要股东、实际控制人，控股股东、实际控制人所控制的其他企业，发行人的分公司、控股子公司、参股公司，以及其他有重要影响的关联方。 |
| Article 34 The issuer shall briefly disclose the information on its holding subsidiaries and joint-stock companies, primarily including the time of formation, registered capital, paid-in capital, registration places and main production and business operation places, shareholder structure and controlling information, main business and their relationship with the main business of the issuer, total assets and net assets at the end of the last year and the last period, and net profits of the last year and the last period, and indicate whether the relevant financial data has been audited and the name of audit institution. | | 第三十四条 发行人应简要披露其控股子公司、参股公司的情况，主要包括成立时间、注册资本、实收资本、注册地和主要生产经营地、股东构成及控制情况、主营业务及其与发行人主营业务的关系、最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明有关财务数据是否经过审计及审计机构名称。 |
| Article 35 The issuer shall disclose the basic information on the principal shareholders and actual controllers each of which holds more than 5% of the issuer's shares, mainly including: | | 第三十五条 发行人应披露持有发行人5%以上股份的主要股东及实际控制人的基本情况，主要包括： |
| (1) Where a principal shareholder or actual controller that holds more than 5% of the shares of the issuer is a legal person, the issuer shall disclose the time of formation, registered capital, paid-in capital, registration place, main production and business operation place, shareholder structure, and main business of the principal shareholder or actual controller and its relationship with the main business of the issuer; or where the said principal shareholder or actual controller is a natural person, the issuer shall disclose his nationality, whether he owns the permanent residency abroad, and his identity card number; or if the said principal shareholder or actual controller is a partnership enterprise, the issuer shall disclose the partner constitution, capital contribution ratio, and the actual controller of the partnership enterprise. | | （一）持有发行人5%以上股份的主要股东及实际控制人为法人的，应披露成立时间、注册资本、实收资本、注册地和主要生产经营地、股东构成、主营业务及其与发行人主营业务的关系；为自然人的，应披露国籍、是否拥有永久境外居留权、身份证号码；为合伙企业的，应披露合伙人构成、出资比例及合伙企业的实际控制人。 |
| Where the issuer's controlling shareholder and actual controller is a legal person, the issuer shall also disclose the total assets and net assets at the end of the last year and the last period, and net profits of the last year and the last period, and indicate whether the relevant financial data has been audited and the name of the audit institution. | | 发行人的控股股东及实际控制人为法人的，还应披露最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明有关财务数据是否经过审计及审计机构名称； |
| (2) The information on controlling shareholders and other enterprises controlled by actual controllers, mainly including their time of formation, registered capital, paid-in capital, registration places and main production and business operation places, main business and their relationship with the main business of the issuer, total assets and net assets at the end of the last year and the last period, and net profits of the last year and the last period, and indicate whether the relevant financial data has been audited and the names of audit institutions. | | （二）控股股东和实际控制人控制的其他企业的情况，主要包括成立时间、注册资本、实收资本、注册地和主要生产经营地、主营业务及其与发行人主营业务的关系、最近一年及一期末的总资产、净资产、最近一年及一期的净利润，并标明有关财务数据是否经过审计及审计机构名称； |
| (3) Whether there is any pledge or dispute over shares of the issuer directly or indirectly held by a controlling shareholder or actual controller. | | （三）控股股东和实际控制人直接或间接持有发行人的股份是否存在质押或其他有争议的情况； |
| (4) The basic information on an actual controller shall be disclosed to the extent of a state-owned holding entity, collective organization or natural person. | | （四）实际控制人应披露至最终的国有控股主体、集体组织、自然人； |
| (5) Where there is no controlling shareholder or actual controller, the information on shareholders that have great influence on the issuer shall be disclosed by reference to the requirements of this Article for the issuer's controlling shareholders and actual controllers. | | （五）无控股股东、实际控制人的，应参照本条对发行人控股股东及实际控制人的要求披露对发行人有重大影响的股东情况。 |
| Article 36 The issuer shall disclose the information on share capital, mainly including: | | 第三十六条 发行人应披露有关股本的情况，主要包括： |
| (1) The total share capital before the offering, the shares issued and publicly sold in the offering, and the proportion of shares issued and publicly sold in the offering to the total share capital after the offering. | | （一）本次发行前的总股本、本次发行及公开发售的股份，以及本次发行及公开发售的股份占发行后总股本的比例； |
| (2) The top ten shareholders before and after the offering. | | （二）本次发行前后的前十名股东； |
| (3) The top ten natural person shareholders before and after the offering and the positions they serve for the issuer. | | （三）本次发行前后的前十名自然人股东及其在发行人处担任的职务； |
| (4) Where the issuer's share capital includes state-owned shares or foreign shares, the issuer shall, according to the official reply documents of the competent department on share setting, disclose the names of the corresponding shareholders, the number of shares held by them and the proportion of shares they hold. Where state-owned shares are involved, “SS” (abbreviation of “State-owned Shareholder”) shall be indicated after state-owned shareholders, the bases for and the meaning of the aforesaid marking shall be disclosed, and the information on transfer of state-owned shares shall be disclosed. | | （四）发行人股本有国有股份或外资股份的，应根据有关主管部门对股份设置的批复文件披露相应的股东名称、持股数量、持股比例。涉及国有股的，应在国有股东之后标注“SS”（State-owned Shareholder的缩写），披露前述标识的依据及标识的含义，并披露国有股转持情况； |
| (5) The number of shares held by new shareholders of the issuer in the last year and the changes thereof, the time when they obtain shares, and prices of and the pricing bases for the shares obtained. Where any new shareholders are strategic investors, the specific strategic relationships shall be indicated and explained. | | （五）最近一年发行人新增股东的持股数量及变化情况、取得股份的时间、价格和定价依据。属于战略投资者的，应予注明并说明具体的战略关系。 |
| Where any new shareholders are legal persons, their principal shareholders and actual controllers shall be disclosed; where the said shareholders are natural persons, their nationalities, ownerships of permanent residencies abroad (if any), and identity card numbers shall be disclosed; where the said shareholders are partnership enterprises, the information on their general partners and actual controllers and limited partners (if any) shall be disclosed. | | 新增股东为法人的，应披露其主要股东及实际控制人；为自然人的，应披露国籍、拥有永久境外居留权情况（如有）、身份证号码；为合伙企业的，应披露其普通合伙人及实际控制人、有限合伙人（如有）的情况； |
| (6) Correlations of all shareholders and the shareholding ratios of all affiliated shareholders before the offering. | | （六）本次发行前各股东间的关联关系及关联股东的各自持股比例； |
| (7) Where the issuer's shareholders publicly sell shares, the issuer shall disclose the impacts of the public sale of shares on the issuer's control, governance structure and production and business operations, and remind investors to pay attention to the aforesaid matters. | | （七）发行人股东公开发售股份的，应披露公开发售股份对发行人的控制权、治理结构及生产经营产生的影响，并提示投资者关注上述事项。 |
| Article 37 The issuer shall disclose the equity incentives (such as employee stock ownership plans, restricted stock, and stock option) for its directors, supervisors and senior executives, other core persons and employees being implemented and other system arrangements and the implementation thereof. | | 第三十七条 发行人应披露正在执行的对其董事、监事、高级管理人员、其他核心人员、员工实行的股权激励（如员工持股计划、限制性股票、股票期权）及其他制度安排和执行情况。 |
| Article 38 The issuer shall briefly disclose the information on employees, mainly including the number of employees and the changes thereof in the last three years, and the professional structure of employees. | | 第三十八条 发行人应简要披露员工情况，主要包括员工人数及最近三年变化情况，员工专业结构。 |
| Article 39 The issuer shall fully disclose the important commitments made by the issuer, the issuer's shareholders, actual controllers, the issuer's directors, supervisors and senior executives and other key persons, and the sponsor and securities service institutions in the offering, among others, the fulfillment of such commitments and the restraint measures against the failure to fulfill the commitments. Commitment matters and their restraint measures shall be lawful, reasonable, specific, explicit, and operable. Commitments matters mainly include: | | 第三十九条 发行人应充分披露发行人、发行人的股东、实际控制人、发行人的董事、监事、高级管理人员及其他核心人员以及本次发行的保荐人及证券服务机构等作出的重要承诺、履行情况以及未能履行承诺的约束措施，承诺事项及其约束措施应当合法合理、具体明确，具备可操作性。承诺事项主要包括： |
(1) Commitments to restrictions on the sale of shares held by shareholders before the offering, voluntary lock-up of shares held by them, extension of lock-up periods and relevant shareholders' intentions to hold shares or reduce the number of shares held by them, among others.
．．．．．． | | （一）本次发行前股东所持股份的限售安排、自愿锁定股份、延长锁定期限以及相关股东持股及减持意向等承诺；
．．．．．． |
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